Results 11 to 20 of about 27,389 (262)

Tax culture in Russia [PDF]

open access: yesТеория и практика общественного развития, 2014
The article deals with the tax culture. It describes the reasons, which encouraged the formation of high level of tax culture in the Western countries. The author distinguishes a number of the most significant factors affecting the sustainability of the ...
Abakarova Rabiyat Shamsudinovna
doaj  

Alternative methods of production and consumption as tools for solving global problems of modern society and implementing the principles of sustainable development [PDF]

open access: yesBIO Web of Conferences
At the end of the 60s of the 20th century, a transformation of human civilization took place, which entered a qualitatively new state. During this period, the term “global problems” appeared in the scientific literature.
Khasanova M.S., Saidulgerieva M.A.
doaj   +1 more source

Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara

open access: yesAFRE (Accounting and Financial Review), 2020
Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie   +1 more
doaj   +1 more source

Role of National Taxes and Fees in the System of Mandatory Payments

open access: yesBulletin of Kharkiv National University of Internal Affairs, 2020
The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of ...
O. V Pabat
doaj   +1 more source

Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia

open access: yesKeunis
As a crucial financial metric, the cost of debt measures the economic burden that a firm bears when using loans to fund its operations. Using a regression model, this study examines how real earnings management, ESG disclosure, political connections, and
Ramiz Firas, Antonius Ragil Kuncoro
doaj   +1 more source

Excise tax avoidance: The case of state cigarette taxes [PDF]

open access: yesJournal of Health Economics, 2013
We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions.
Philip DeCicca   +2 more
openaire   +3 more sources

Commercial secret as an instrument of company competitive strategy effectiveness increase

open access: yesSHS Web of Conferences, 2017
Modern companies are very much diversified in scale, sectoral affiliation, marketing behavior. There are many theoretical and applied studies in effective competitiveness strategies (see Porter, M. (2002, 1998), Kramer, M. (1998), Fatkhutdinov, R.
Peskova Dinara   +2 more
doaj   +1 more source

Forecast Error Analysis of State Tax Revenues in Iran [PDF]

open access: yesتحقیقات مالی, 2012
In this paper, forecasting error for state tax revenues is assessed. For this purpose, using the regression equation, statistical index, and mean percent error, root mean square error, mean absolute percent error and error analysis of tile inequality ...
Ezatollah Abbasian   +2 more
doaj   +1 more source

Impact of cigarette taxes on smoking prevalence from 2001-2015: A report using the Behavioral and Risk Factor Surveillance Survey (BRFSS). [PDF]

open access: yesPLoS ONE, 2018
OBJECTIVES:To provide an up-to-date analysis on the relationship between excise taxes and the prevalence of cigarette smoking in the United States.
Michael S Sharbaugh   +5 more
doaj   +1 more source

Can state taxes redistribute income? [PDF]

open access: yesJournal of Public Economics, 1998
Abstract The evidence presented in this paper supports the basic theoretical presumption that state and local governments cannot redistribute income. Since individuals can avoid unfavorable taxes by migrating to jurisdictions that offer more favorable tax conditions, a relatively unfavorable tax will cause gross wages to adjust until the resulting ...
Martin Feldstein, Marian Vaillant
openaire   +3 more sources

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